商誉后续计量的混合模式探索

On the Mixed Mode of Goodwill Subsequent Measurement

为管控会计商誉泡沫与商誉减值乱象,本文分析了商誉核算的理论逻辑与现实困境,探索商誉后续计量新模式。基于超额收益论与总计价账户论,商誉的确认与计量兼具资产负债观与收入费用观特征,而财务会计的技术瓶颈、资本市场的道德风险与管理层的非理性决策使得会计商誉泡沫与商誉减值风险日益突出。为如实反映商誉价值与并购绩效,商誉的后续计量应及时挤出泡沫并避免对盈余质量造成干扰。在理论层面,考虑到会计商誉泡沫减值符合搭桥项目的概念界定,本文兼融摊销法与减值法之所长,提出与其他综合收益相结合的双重计量确认模型。在实践层面,面对数字经济兴起及其对管控商誉相关风险的挑战,财政部和相关监管部门应在完善已有核算规则的同时,进一步协同强化公司外部管制,从而提升会计信息的决策有用性。

To manage and control accounting goodwill bubble and goodwill impairment chaotic phenomena,this paper analyzes the theoretical logic and practical dilemma of goodwill accounting and explores a new model of goodwill subsequent measurement.Based on the Excess Earnings Concept and the Master Valuation Account,the recognition and measurement of goodwill follow both the Asset-Liability View and the Revenue-Expense View.The accounting goodwill bubble and the accounting goodwill impairment risk are increasingly prominent due to the technical bottleneck of financial accounting,the moral hazard in capital market and the irrational management decision.To faithfully present the value of goodwill and the post-acquisition performance,the goodwill subsequent measurement should squeeze the accounting goodwill bubble timely and avoid its adverse effects on earnings quality simultaneously.At the theoretical level,considering the impairment of accounting goodwill bubble conforms to the concept of the bridging item,this paper combines the advantages of both the impairment method and the amortization method and proposes a dual measurement and recognition model combined with the other comprehensive income for goodwill accounting.At the practical level,with the rise of digital economy and its impact on risks management and control related to goodwill,the Ministry of Finance and the relevant regulatory authorities should improve the existing accounting rules and further strengthen the external supervision,so as to enhance the decision usefulness of accounting information.